“营改增”对房地产企业未来影响及对策分析

内 容 摘 要

随着中国社会主义市场经济结构不断完善，传统的双重税收征管模式难以适应税收征管目标要求，我国于2012年开始“营改增”试点，随后各大行业逐步被纳入“营改增”范围。2016年5月1日，我国全面实施“营改增”，营业税退出历史舞台，自此增值税成为我国第一大税种。而房地产业在全面实施“营改增”以来，税制发生了改革性的变化。由于房地产行业周期长、关联企业较多、过程复杂多变，“营改增”对房地产企业的各方面都产生了较大的影响。

随着我国“营改增”的不断深入改革，其对房地产企业有哪些影响，房地产如何在“营改增”政策下科学统筹、系统合理规划，怎么让房地产企业在“营改增”政策”下更好的发展，做好相关预防措施？本文在既定的“营改增”背景前提下，分析并探讨全面实施“营改增”以来，房地产企业发生的影响及存在的问题，并探讨相应的对应措施，以此优化房地产企业内外

[关键词]：营改增  房地产  影响  对策分析

目       录

第一章  绪论····································· 4

1.1  研究背景································ 4

1.2  研究意义································ 5

第二章  营改增理论······························· 6

    2.1  营改增的概念及及征税原理················ 6

    2.2  营改增调整后的税率······················ 8

  2.3  营改增后房地产缴纳税率···················8

  2.4  营改增的必要性···························9

  2.5  营改增的意义····························10

第三章 营改增对房地产企业的影响··················11

    3.1  消除重复征税，为企业减负················11

3.2  减少资金占用，增加企业利润···············11

3.3  规范发票管理，提升内部管理能力···········13

3.4  增强企业纳税意识，提高财务人员从业能力···13

3.5  促进房地产产业链健康发展················14

第四章 营改增下房地产企业存在的问题··············14

4.1  进项税额不能进行充分抵扣················15

4.2  存在税务风险····························15

4.3  存在转嫁税负····························16

4.4  税务筹划种类多，难度大··················17

4.5  入行门槛低，财务人员业务能力参差不齐····17

4.6  影响小规模纳税企业的发展················18

4.7  会计核算过程复杂························19

第五章 对策分析··································19

5.1  选择合适的上游关联企业，合理完善进项税额抵扣及税负转嫁·····································19

5.2  严格发票管理，完善财务管理制度··········20

5.3  加强税务筹划····························21

5.4  加强培训力度，提升财务人员业务能力······22

5.5  寻求政府支持 ···························23

第六章 结语······································24

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